Rulings ( 6132 results )

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High Court

HC: Quashes order cancelling registration sans material facts

Mar 28, 2025
  • In Favour of Petitioner
  • Citation Number : TS-190-HC(DEL)-2025-GST
High Court

HC: Directs to revisit assessment against deceased person

Mar 28, 2025
  • In Favour of Not Applicable
  • Citation Number : TS-189-HC(P&H)-2025-GST
High Court

HC: Stays parallel proceedings by State Authorities for ‘same’ issue and tax period

Mar 28, 2025
  • In Favour of Petitioner
  • Citation Number : TS-188-HC(BOM)-2025-GST
High Court

HC: Appeal filed on 90th day from communication by e-mail ‘condonable’

Mar 28, 2025
  • In Favour of Petitioner
  • Citation Number : TS-187-HC(KAR)-2025-GST
High Court

HC: Remands matter as notice was sent to wrong GSTIN

Mar 28, 2025
  • In Favour of Petitioner
  • Citation Number : TS-182-HC(KAR)-2025-GST
High Court

HC: Refund claim not maintainable sans requisite documents

Mar 28, 2025
  • In Favour of Respondent
  • Citation Number : TS-184-HC(GUJ)-2025-GST
Appellate Authority for Advance Ruling

AAAR: Electricity, water- charges collected by Holiday-Inn along with Licence Fees, taxable as 'renting-service'

Mar 28, 2025
  • In Favour of Respondent
  • Citation Number : TS-186-AAAR(TEL)-2025-GST
Appellate Authority for Advance Ruling

AAAR: No ITC on inputs/finished goods destroyed in fire; Upholds AAR

Mar 28, 2025
  • In Favour of Respondent
  • Citation Number : TS-185-AAAR(TEL)-2025-GST
High Court

HC: Allows refund of ITC for ‘missed’ SEZ supplies; Directs to process ‘afresh’

Mar 28, 2025
  • In Favour of Petitioner
  • Citation Number : TS-183-HC(GUJ)-2025-GST
High Court

HC: Permits ITC availment disallowed due to inadvertent mistake in specifying wrong address & GSTN

Mar 27, 2025
  • In Favour of Petitioner
  • Citation Number : TS-181-HC(DEL)-2025-GST
High Court

HC: SEZ-unit entitled to claim refund of tax paid as recipient of goods or service

Mar 27, 2025
  • In Favour of Petitioner
  • Citation Number : TS-179-HC(MAD)-2025-GST
High Court

HC: Disposes petitions challenging time extension notification u/s 168A owing to pending lis before SC

Mar 27, 2025
  • In Favour of Not Applicable
  • Citation Number : TS-180-HC(P&H)-2025-GST
Authority for Advance Ruling

AAR: Denies ITC on design/installation of solar power plant by steel manufacturer where electricity not consumed captively

Mar 27, 2025
  • In Favour of Respondent
  • Citation Number : TS-177-AAR(TN)-2025-GST
Authority for Advance Ruling

AAR: Stipend to trainees by HR solutions provider taxable together with insurance premium amount

Mar 27, 2025
  • In Favour of Respondent
  • Citation Number : TS-178-AAR(TN)-2025-GST
High Court

HC: Disposes writ involving taxability of flavoured milk, charges for conversion into milk-powder

Mar 26, 2025
  • In Favour of Petitioner
  • Citation Number : TS-175-HC(AP)-2025-GST
High Court

HC: Following precedent in Vijaya Vishakha Milk Producers, rules 5% GST on flavoured milk

Mar 26, 2025
  • In Favour of Petitioner
  • Citation Number : TS-174-HC(AP)-2025-GST
High Court

HC: Permits rectification of GSTR-01

Mar 26, 2025
  • In Favour of Petitioner
  • Citation Number : TS-921-HC(BOM)-2024-GST
Supreme Court

SC: Decides to resolve larger issue of ITC denial to purchasers on account of clerical mistakes

Mar 26, 2025
  • In Favour of Respondent
  • Citation Number : TS-173-SC-2025-GST
Supreme Court

SC: Can't deny ITC for bonafide errors/software limitation; Right to correct clerical mistakes within 'Right to do business'

Mar 26, 2025
  • In Favour of Respondent
  • Citation Number : TS-172-SC-2025-GST
High Court

HC: Revokes registration cancellation on certain terms relating to payment, ITC utilization

Mar 25, 2025
  • In Favour of Petitioner
  • Citation Number : TS-171-HC(MAD)-2025-GST